Osaühing PANDLAMÄE

Active Registry code 10218036 OÜ Kolepi küla Registered 6 Jun 1997

Osaühing PANDLAMÄE is a OÜ based in Kolepi küla, registry code 10218036, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €4 190 with employees.

Turnover

4 190 €

↓ 11.1% vs Q2 2026

State taxes

539 €

↓ 32.4% vs Q2 2026

Labour taxes

0 €

Employees

—

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 4 190 €

above 30% of companies

industry median 9 740 € · companies in the industry: 3 327
Revenue · 2025 16 298 €

above 56% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 33.6 %

above 68% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 4 190 € · −11.1% vs Q2 2026 · industry median 9 740 € · above 30% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

State taxes, € Q3 2026: 539 € · −32.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	4 190	539	—	—
Q2 2026	4 714	797	—	—
Q1 2026	3 683	503	—	—
Q4 2025	3 925	697	—	—
Q3 2025	4 118	685	—	—
Q2 2025	4 615	1 000	—	—
Q1 2025	3 524	598	—	—
Q4 2024	3 987	703	—	—
Q3 2024	3 889	273	—	—
Q2 2024	4 463	784	70	—
Q1 2024	3 090	523	47	—
Q4 2023	3 940	330	—	—
Q3 2023	3 950	146	—	—
Q2 2023	4 050	338	—	—
Q1 2023	3 935	352	70	—
Q4 2022	4 080	—	—	—
Q3 2022	3 480	96	—	—
Q2 2022	5 299	1 057	674	—
Q1 2022	4 803	1 227	772	1

Financials by year

2016 – 2025

Revenue, € 2025: 16 298 € · +5.1% vs 2024 · industry median 12 784 € · above 56% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 5 470 € · +158.1% vs 2024 · industry median 1 062 € · above 71% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 33.6 % · +19.9 pp vs the year before · industry median 14.8 % · above 68% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 8 082 € · +23.9% vs 2024

Equity, € 2025: 7 668 € · +34.6% vs 2024

Employees 2025: 0 · industry median 1 · above 2% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	16 298	5 470	0	8 082	7 668	0
2024	15 507	2 119	0	6 523	5 698	0
2023	15 230	2 080	0	8 763	8 078	0
2022	17 721	2 436	3 987	9 854	6 998	0
2021	17 165	-1 119	9 614	8 087	6 562	1
2020	25 889	3 683	9 565	9 481	8 681	1
2019	25 672	166	10 720	5 890	4 998	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	1
2002	—	—	—	—	—	1
2001	—	—	—	—	—	1
2000	—	—	—	—	—	1
1999	—	—	—	—	—	1
1998	—	—	—	—	—	1
1997	—	—	—	—	—	1

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin

33.6 %

Net profit / revenue

Return on equity (ROE)

71.3 %

Net profit / equity

Return on assets (ROA)

67.7 %

Net profit / assets

Equity ratio

94.9 %

Equity / assets

Debt ratio

5.1 %

Liabilities / assets

Current ratio

15.29

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	25 Feb 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	29 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	25 Feb 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	2 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	24 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	10 Feb 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	22 Mar 2020	Company’s own	e-Äriregister

Board

Kalle Ugur
Board member · since 6 Jun 1997

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Kalle Ugur
Natural person · 2 556 €

100%

Beneficial owners

Kalle Ugur
Direct ownership · since 24 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10013632 / 9 21 May 2025	Amendment entry	In force 21 May 2025	PDF
Ä 10013632 / 8 25 Feb 2024	Amendment entry	In force 25 Feb 2024	PDF
Ä 10013632 / 7 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10013632 / 6 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10013632 / 5 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10013632 / 4 23 Sep 2011	Amendment entry	In force 23 Sep 2011	PDF
Ä 13632 / 3 3 Dec 2008	Deletion of activities from the registry card	In force 4 Dec 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data